2024 (9) TMI 812

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.... Mr. A.Abdul Rahman For the Respondent: Mrs. K.Vasanthamala, GA (T) ORDER In this writ petition, an assessment order is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the order impugned herein because such order was uploaded on the "View A....

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....had sufficient opportunity to contest the tax demand. 5. On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not file objections or participate in the personal hearing. The petitioner has asserted that he would be in a position to explain the discrepancy between the GSTR 3B and 2A returns if provided an opportunity. In these circumstanc....